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← Latitude Care Network Limited

2025-03-31-accounts

LATITUDE CARE NETWORK LIMITED

REPORT AND FINANCIAL STATEMENT

FOR THE YEAR ENDED
31 MARCH 2025
Contents Pages
1
Legal and General Information
Trustees’ Annual Reports
 2-8
Responsibilities of the Trustees’ Board
 9
Statement of the Account – Income & Expenditures
 10
Statement of the Account – The Balance Sheet
 11
Notes to the Account Statements
 12-15
Acknowledgment 16

Charity No: 1113929 & Company No: 05555558 in England and Wales Non-Governmental/Community Based Organisation (NGO/CBO) No: LDLG/2007/1165 in Uganda

LCN – Annual Reports for Year Ended 31[st] March 2025

About LCN

Latitude Care Network (LCN) is not-for-profit community services organisation that has operated in the London areas, region of northern Uganda and elsewhere since 2005. In response to diverse, persistent and emerging social issues that impacts health, socioeconomic, and well-beings, Within the scope, we provide essential need services and activities that mitigate and build self-efficacy to improve health, access to education, prosperity and the general well-being outcomes.

LCN Core Activities

Community Outreach Program me – at its core, this is volunteer community outreach activities which plays significant roles in reaching out to the most vulnerable, deprive and isolated people to offer services that uplift and help them live independently and access services and resources that may improve quality of lives and the general well-being.

Information and Emergency Relief - offers informational support, general advice, mediation, advocacy, liaison, representation, case management, practical assistance and referral.

Education, Training, and Employment Support - offers student’s placement work experience, ICT at home support, volunteering opportunities and employment support activities.

Mutual Aid Funds Scheme - offers small lending activities, emergency relief and social funds, material and practical assistance and client’s appointees for personal money mentors and managements.

Umbrella and Resources Service – offer umbrella and resource services for/to other organisations such as small non-registered and peer led groups without organisational structures.

International Development - Baseline Survey and Needs Assessment, Humanitarian and Emergency Relief Programme, educational support, community and children development centre project, livelihoods support, mission partners and overseas volunteering opportunities.

UK OPERATION

Since 2005, in London and the surrounding areas, LCN have provided ranges of supportive services and activities which assist individuals, families and in some instances the community from socially and economically disadvantaged backgrounds, those facing personal hardship and/or difficult life circumstances. Within our scope, every year services and activities we provided have been crucial to those we are serving one way or another within the means.

Community Outreach Programme

This is volunteer’s community outreach activities which at its core, have been the foundation efforts of LCN to reach people we support while liaising with other agencies and individuals whom we may have shared concerned or one component of it. Our clients are all over London and the surrounding areas, the methods of delivering the activities are through the telephone, social media and email communications, and visits to home, hospitals and any other community settings and events.

In whatever ways we can, the outreach activities have been effective ways of connecting people with services and supports aimed at improving their lives and the general well-beings. Besides, it is also empowering independent living by building social connections and addressing diverse needs within the local communities. The outreach activities benefit clients and the volunteers themselves facing challenges of vulnerability, limited resources, loneliness and isolation, cultural barriers and as well as volunteer burnout.

The services aimed at meeting the needs of the people we serve includes mediation, advocacy, representation, befriending and companionship, encauraging interaction and social networks, good physical and mental healths so as to reduce stress, lonliness and isolation, and to alluviate hardships they are experencing. Year on year we get enquiries and referral which exceed expectation and ability to serve however, our volunteers are recruited from within the locals or neighbouring areas they live linking with clients within the proximity. When we were unable to serve, we laised with other agencies refer clients to, thus enabling us reachout to a lot more people within the scope.

2

LCN – Annual Reports (Cont.)

Social Care and Support Services

Through the volunteer community outreach activities, the social care and support services have been providing practical assistance to clients needing help with daily living due to old age, disability or illnesses experiencing isolation and any other life challenges. It is at enhancing independence living, social connection and well-being through the volunteer’s supported practical assistance including with personal care, outing shopping, and social and recreational activities to foster meaningful interactions and community engagement.

Before Covid pandemic outbreaks, LCN was organising monthly social support group get together in a community hall or and other community setting including events. However, this has since been retreated and redirected to other outings including online meetings and referral to other providers. During the year under review, our volunteers have recorded a total of 102 clients supported within their local areas or boroughs.

Small Social Funds Scheme

This scheme stemmed from LCN Recreational and Social Support Group activities which besides, it also generates small funds from entertainment performances of dances and artcraft at community events, private parties or hire for a fee, tin collection and other voluntary giving. However, since 2020 covid pandemic the activities have been halted but some clients and members who feel so passionate about the cause, they have voluntarily continued giving to the scheme. For the past 11 years, the scheme has also been boosted by an annual donation from an individual well-wisher who preferred not to be named or listed publicly for which we are very grateful for the ongoing support.

Every year, the small social funds provide limited finance, and other practical support to clients and members experiencing financial hardships for basic household needs and they also support a few selected community groups. The year under review, 33 individuals and families were supported with daily living expenses for basic essential household needs. Also 4 local community groups including a Food Bank were supported financially and with material items.

Clients Appointee (CA)

LCN is an approved Clients Appointee (CA) which involved supporting clients unable to manage their own finance affairs through money mentor and management. The one-to-one support include applying for and managing benefit payments, opening a dedicated bank account, paying care and essential bills and managing all the other aspects clients including handing personal spending money and reporting changes. There are some clients who may be able to receive the payments themselves, in this case we support them by directing and supervising the activities.

Besides, the CA service also enhances client’s basic financial skills and inclusion including understanding the benefit systems, basic budgeting and the impacts on their lives as well as living within means. Every year we have continues supported existing clients and receive referrals for the scheme from the local authorities and a few other community groups. The year under review, we supported 56 clients including 13 new referrals, the volunteers involved carried out these activities either mainly remotely/virtually and where necessary, a face-face meeting were arranged.

Information and Emergency Relief

This provides immediate short-term assistance to individuals and families experiencing financial hardship or food insecurity. We offer limited financial assistances in the form of occasional food vouchers, nonperishable food items, negotiate on behalf with utilities companies such as the energy and water, liaise with and referral to all other services providers, advocacy, and besides information about employment, training or education case management to access these services. Courtesy of Sainsbury’s 42 food vouchers were handed to 27 individuals and 15 families. There were also 6 referrals to other service providers including for housing/accommodation and legal representation.

3

LCN – Annual Report (Cont.)

Education, Training and Development Support

Education, training, and employment support programme is intended to assist people with personal development, life coaching and supports they may need to improve livelihoods through acquiring general knowledge and life skills to become literates, be able to enter volunteering and paid employments, start own businesses and discover other ways of income generations. Over the year, the programme has provided clients with work experience placement, ICT at Home, employment support and volunteering opportunity including enhancing the volunteer workforce.

Work Experience Placements.

This stemmed from the local educational institutions including universities, colleges and school’s enquiry to the local community groups and businesses to be able to offers opportunities for students or adults in further education to participate in work experience or community service activities. Every year we received requests from local schools, colleges, and universities for work placements for their students t0 enable them complete areas of their studies or courses. Due to the volume of requests, we are unable to guarantee a place/s for all, however it gives us opportunity to choose students for activities we much needed assistance with. The year under review, there was 7 requests for the student placements, however we could only offer 3 places. For the remaining places, we either redirect or referred them to other agencies also offering work placements.

Volunteering Opportunity

Volunteering opportunity benefit people and the community at large, our organisational is a volunteer led and from line service providers as valuable assets. They have been key to delivering on our promises and without them, we would not have been able to carry on serving or survived 21 years of existent. The volunteers’ valuable times and other in kind support may not be reflected in the reports and accounts of a monetary value; but they can sometimes exceed expectations. We are extremely grateful to our dedications volunteer s who besides their other daily activities they contribute countless volunteering times staffing all our operational activities.

Those entering volunteering activities with us can choose area they may want to volunteer with or suit individual needs. For some they simply may want to gain work experience in area that may broaden their CV, boost job prospects, help with job search, applications, interviews and referencing leading to paid employment or personal development purposes. And for some it is a desire to support local agencies fill their volunteering vacancies and to give back to the community.

The volunteering opportunity also supports the local educational institutions who turn to community groups and businesses for student placements to enable then complete their course or area of studies. At the end, all parties involved achieved what they had set to get out of the volunteering activities. The year under review, a total of 20 volunteers including 3 students on work placement served the organisation and out of the 20, 4 received employment support with references entered paid employment.

ICT at Home

The ICT at Home delivered through the volunteer community outreach activities to raise awareness, provide basic IT skill training and learning, and practical uses of the devices. We are please the demand for this has now decreased as people are getting more acquainted and confident with the use of the modern hand help communication technologies. Even so, for those who still need support with ICT at home, for many the services are now being provided online saving the volunteers and client times as well as money for travelling.

A huge thank you to the volunteer community outreach workers who remained resolute in their connection with clients throughout the year ensuring clients were able to safely accessing all the necessity online services including access to GPs, hospitals, and all the other online services including banking, shopping and communication with email and social medias fostering meaningful connections with families and peers to enhance social inclusions and mental well-beings.

Mutual Aid Fund (MAF) Scheme

This scheme has been in operation since 2008 as a community-based income generation through limited lending activities. It was a London Rebuilding Society (LRS) programme of financial support for community groups such as LCN to enable us provides mutual aid financial activities to people we served. Most of the people we serve live in conditions of poverty which restricts their ability to enjoy socio-economic, health and cultural rights well-beings.

4

LCN – Annual Report (Cont.)

Therefore, the main objective of the scheme is to increase client access to financial service they would not normally are able to from mainstream high street banks and other financial institutions for basic households’ essential needs or a small business income generation activity that improve livelihoods. Alongside 24 other community groups, in 2008 after completing accreditation 6 months Learning to Lend Trainings course by LRS, we were awarded Certificate of qualification. Thereafter, an assessment by then Office of Fair Trade (now Financial Conduct Authority FCA) awarded Consumer Credit Licence.

To start lending, we had to invest some amount of money with LRS for the return of 3 times the amount invested which years later in the process of learning, we successfully repaid and our initial investment was also returned. To date, the lending activities continues and there are 2 strands, a Soft Loan lending repayable within 30 days interest free or thereafter a 35% flat Interest Rates charge apply. The lending activities are restricted to clients and members on low-income facing hardship with household basic needs such as groceries, clothing, and utility bills for clients assessed as unable to raise required funds purchases or bill payments.

The borrowers can borrow hard or soft cash between £50 – 200.00 or in some cases, we instead do the purchases or bills payments for them, and they will then repay back as agreed. We have also in the past been able to support people with plans for small homebase businesses lending up to £2,000.00, however, this have since 2018 been paused. However, we are pleased that 5 people supported with the small homebase business income generations are today running a successful homebase businesses of hair dressings, party planner and decorations and catering services. The year under review, we disbursed 15 loan which were all been repaid with the proceeds ploughed back for further lending or borrowings. Since 2008, a total of 1,247 loans have been served by the MAF Scheme.

Umbrella and Resource Service

Lumego United Project was a peer-led unregistered or unregulated group which has since 2021 been operating under the Umbrella Service of LCN. During the year under review, the group was resolved and designated funds were used to support various community social issues including bereavements, repatriation and relief to individuals and families experiencing financial hardships both in the UK and elsewhere the region of Northern Uganda.

INTERNATIONAL DEVELOPMENT

In 2005, LCN extended it operation overseas in the region of northern Uganda registered in the country as Non-Governmental & Community Based Organisation (NGO & CBO) under the affiliate name of Latitude Care Network Uganda (LCNU). The affiliate provides essential links, management and frontline activities while liaising, consulting, reporting to and is accountable to LCN UK. With the backing of LCN UK, LCN Uganda operates in the region of northern Ugandan 4 districts of Gulu, Kitgum, Lira and Pader. The organisation also liaises and works in partnership with some local grassroots groups, businesses, and individual well-wishers.

Over the years in the region, LCN have delivered the programmes and projects such as Baseline Survey and Needs Assessment (funded by the Big Lottery International Grants), Humanitarian and Emergency Relief, Educational Support, Livelihoods Support, Children and Community Development Centre, Overseas Volunteers Activities and Mission Partners Connection and mediations. During the year under review, the organisation recruited employed 4 parttime staffs and increased the number of front-line volunteer team across 4 districts of operation.

Humanitarian and Emergency Relief

This was the very first action LCN took in northern Uganda to alleviate the suffering of the people then being affected by ongoing decades of civil war and displacements in camps and on streets of town or cities of the region. Even though the wars have since ended, the programme continues to provide essential aid to the most vulnerable and disadvantaged or underprivileged faced with every day living crises. Though limited, our intervention has been lifeline delivering variety of essential services that meet the needs of these people. Since 2005 in 4 districts of operation, the program has reached well over 30,000 individuals, families and groups including facilitated water supply and cookery instruments in 2 individually displaced camps.

5

LCN – Annual Report (Cont.)

Imat ( Mighty) Mary Okullo Foundation Project

This foundation project is a division of the humanitarian and emergency relief programme which came about by the vulnerable group in honour and memory of the late Mrs Mary Okullo who was their champion and lifeline of support who sadly and suddenly passed away in the early 2021. When LCN extended operation in the region of northern Ugandan, besides her busy schedules as local Councillor, a farmer and a businesswoman, the late Imat Mary was from the very beginning a LCN Uganda Pioneer, a Trustee and the drives of all the projects delivery in the region. After her death, the vulnerable client’s groups candidly requested LCN to continue supporting them and rename their Christmas handouts to Imat Mary Okullo Foundation Project which was officially empathized and endorsed at her 3[rd] anniversary memorial service.

The project has also since been registered at Local Government District Councils. Since 2021, the project has been supporting the elderly, sick and disabled during Christmas with the distribution of essential basics needs where clients choose between a pack containing a kilo of Sugar, a kilo of Salt, a bar of Soap and either a pack of Tea or Coffee. And the other pack containing either a kilo of Rice or a kilo of Posho/Maize Meal, a kilo of Beans or a kilo of Peas and a pack of salt. Handing people with the treats during Christmas or Festive Season year on year, it has brought a lot more joy and for many who may get to acquire these basic items once a year item such as Salt, usually lasts for the full year or until the next handouts.

The year under review, with the support of the local businesses and individuals we appealed to, in the 4 districts of operation, a total of 1,071 of the very poorest elderly, sick and disabled, and as well as orphans and child headed households were supported with the handouts, this was an increase of over 50% from the previous years. Besides the Christmas handouts, our volunteers on the ground have also been reaching out to children’s rough sleepers or baggers on the streets handing foods, drinks and bedding/clothing. Year on year we are experiencing an increase of desperate people approaching or are being refer to us from all corners of the society.

The Educational Support Programme

This programme has also been running since the very beginning of LCN operation in northern Ugandan 4 districts of operation. The programme includes:

Children & Community Development Centre Project

The centre project came about in 2005 when the Sunday School Children of St. Andrew Church of Uganda, Angwetangwet, Lira district who were then praying, learning and playing under trees and sometimes under rain and heat, wrote handwritten letters requested LCN link them with a Sunday School Children in UK to become Pen-Pals. LCN then did just that presented the letters to the Sunday Schools Children of St. Gabriel’s Church of England, Cricklewood, London and the two Sunday Schools Children became Pen-Pals. Thereafter, the 2 Churches also became Mission Partners. Once the children and their Churches were connected, the children of St. Andrew’s Church went further appealed to LCN and St. Gabriel’s Church to support them with learning resources including a roof/building over their heads so that they may learn, play, and grows as children in a more secured and safe environments.

The Centre project then became apparent in 2006 supported massively by St. Gabriel’s Church of England, LCN and the local people themselves. The construction of the building was completed 2-3 years later named St Gabriel’s Cricklewood Hall, supplies with the learning materials including books, pens, toys, computer, music and PA System and the children moved in. It was also officially opened in 2010 by the delegations of 10 from St, Gabriel’s Church and LCN, London led by Reverand Vicar. The Mission Partner between the 2 Churches operated until 2020 where beside the centre project, they collaborated and networks on missions and pastoral matters, exchanged visits and the supplies including hundreds of Bibles and Hyme books in local language and English.

6

LCN – Annual Report (Cont.)

Although Mission Partnership between the two Churches ended in 2020, LCN remained major supporter continues to monitor and support the centre whenever can include with the supply of learning materials and maintenance. Year on year, the centre attracts hundreds of children from within and the surrounding communities because of its vibrant children activities including the learning library. The centre also regularly being used as adult learning and mobile health centre/clinic’s hubs, hires for public and private meetings, parties, and all the other acceptable appropriate activities. The children’s who pioneered the centre project, many are now themselves parents, grandparents and teachers of the current users.

Operation Noah Educational Support Project

Operation Noah Educational Support Project is a continuation of the educational support project we were already operating; however, Operation Noah came about by some youths of St. Gabriel’s Church of England, Cricklewood, London led by the Curate of the Church, who in 2015 made a trip to northern Uganda to visit the livelihoods Goat’s project. The ONESP supports Prep and Primary education children from the rural poor households through paying school and examination fees, and other scholastic requirements to enable the children attend or are maintained in schools.

From 2015 to 2022, the project main funder was St. Gabbriel’s Church itself marched by fundraising activities, whereby every year funds raised educated more then 400-500 children selected from the poorest households and orphans. Since 2022 due to the impacts of the Covid pandemic; we have mutually agreed with St. Gabriel’s Church to bring their financial support to an end. However, LCN has continues the project with a reduced number of children supported. The year under review, 103 children were supported. and since the project is for prep or nursery and primary schools’ children, once a student/s completed Primary Education our support ends with that or these students.

The Livelihoods Support Programme

This programme came about in 2007 with the objectives of enhancing sustainable income, food security and economic resilience of the local people who were by then are emerging from more than two decades of civil the wars in northern Uganda which had eroded the fabrics of the society.

The Goat’s Pilot Project

The first activities of the livelihoods support programmes undertaken in collaboration with 4 local partners, was the Goat’s Pilot Project whereby 300 children and youths from the poorest including orphans and child headed households were each handed with a Goat’s livestock for rearing and to further support the beneficiaries, the 4 local partners were also each provided with a pair of Oxen, Ox-Plough and 100 kilograms of seeds/grains for food supply cultivations. T

The pilot project operated quite very successfully 3 years to 2010 where the 300 beneficiaries’ handouts bred more than 5 times as the livestock can breed 2 or 3 times a year. This prompted the visiting delegations from St. Gabriels Church and LCN UK, led by the Vicar who had then travelled to the region to officially open the children centre and project tour of the 4 districts where LCN operates were impressed the Goat’s project renamed it to Operation Noah Goat’s Project with the objecting of expanding to support many more children.

Operation Noah Goat’s Project

In 2010, with the financial backing of St. Gabriel’s Church of Uganda, London, under the renamed Goat’s project, a further 200 Goats were distributed to 200 children and youths across the 4 districts of operation. The project then developed further, from the very beginning of the pilot project, it was agreed with the beneficiary recipients, that every time their Goats breed 2 0r more, they will consider passing on at least 1 to siblings or neighbouring children and youths who did not had the opportunity to receive the livestock from the initial handouts. This acts of kindness have continued to this day year on year, the monitoring and evaluation have proved that the multiplication or the breeds and passing on to emerging children have accumulated massive expansion of the project .

Due to massive cumulative number of the goat’s , the monitoring may not be 100% accurate, however, it is estimated through the years, there has been 2o,000 to 30,000 the livestock in circulation and/or are consumed and traded. The impacts of the project on the beneficiary’s families and the local communities have been reported and proved as very popular positive and beneficials in many ways including commercially traded for meat/food supply, exchanged with other livestock such as cattle, sheep and plots of land, and payments towards traditional marriage dowries.

7

LCN – Annual Report (Cont.)

Organisational Developments

LCN remained a learning organisation constantly learning to increase positive results and are truly committed to continue operating deliver on our promises while embracing partnerships, collaboration, networks, commitment, accountability, encouragement, and creativity. We are also membership of several capacity building organisations where regularly access vital resources, trainings, and updates including from the Charity Commission training hubs.

Fundraising and In-kind Support

Fundraising like for many organisations it remained a big challenge, however, we all must be creative and maintain relationships with established supporters while building new ones. Our volunteers’ year on year have pulled together goes the extra miles to fundraise and in-kinds collections that are making difference however little maybe. Every contribution we received whether monetary, in-kind donation or volunteer’s times massively support our efforts to make a difference in the lives of those we served. The year under review, we had 3 students on work experience placements who all choose to fundraise which really made big difference.

Access to our services

To ensure equality, people access our services from several sources: self-referral, peers, family and other service providers referral including GP, local authorities and community groups. We also promote our activities through networks, distribution of leaflets, website and social media and words of mouth.

Managing Volunteers

Volunteers represent huge human resource which can sometimes be overlooked and undervalued. Along with increased recognition, the importance of effective volunteer management is at the forefront and acknowledged as benefiting the organisation, encouraging community participation, initiating and extending outreach while providing cost-effective services. Also, effective volunteer management is key to ensuring their times, skills, experience, and commitments are put to the best possible use and valued so that goals are achieved for all to relish the experience. Meeting the challenges of managing volunteers requires the joint efforts of the organisation and the volunteers themselves.

At LCN, we ensure volunteers received mandatory induction orientation including safeguarding awareness, personal development aspiration and motivation. With these in mind, we offer people looking for real opportunity to become involved in their community through volunteering. Our volunteers are local people, peers, students, and service user themselves serving clients within the area he or she live. Although volunteers should not expect monetary rewards for their services, we do support them with safety working environments, insurance covers, rights to access training and personal development activities, and rights to claim out of pocket expenses unless they opted not to. In additions, we regularly give feedback, recognitions, and referencing including for employment and other services.

Quality Assurance Marks

LCN have in place numeral Accreditations Quality Marks including Practical Quality Assurance Standard for Small Organisation (PQASSO) of 12 Quality Areas, Consumer Credit Licence, Chartered Management Institute and Positive About Disabled People which guides our operational standards. Besides, we have also received numerous other accreditations trainings, courses and nomination awards which are testament to our commitments and determinations exist. We remained a learning organisation continuously seeking to learn, develop and improve in all areas of operations.

Future Plans

The year under review marked LCN 20 years in operation. Reflecting on the past years, it has not been a clear cut, but we have always shown resilience and commitments to continued despites all odd. The year/s ahead as always presents even bigger challenges; however, we are optimistic will continue operating with existing programmes meanwhile exploring other ways.

8

LCN – Statements of Accounts for the Year Ended 31[st] March 2025.

RESPONSIBILITIES OF THE TRUSTEE’S BOARD

Under the charity and company laws, the Trustees are responsible for the preparation of the accounts which gives a true and fair view of the state of affair of the charity at end of the year and application of resources in the period, including net incoming and expenditure for the year ended.

In preparing the account statments, the board of trustee is required to:

The board of trustees are responsible for maintaining proper accounting records which disclose with resoanable accuracy at any time the financial position to enable ensure that the financial statement comply with the Comapnies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hench for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Reserve Funds

Currently there are no reserve funds but if there was, the board of Trustees would acknowledge as designated restricted or unrestricted reserve funds.

Investment Policy

Whether we will realise and retain reserve fund, most of the organisation’s funds are to be spent in the short term so there are few funds for long term investment. Having considered options available, in the financial year we reinvested a small amount in the Mutual Aid Fund (MAF), a small loan lending activity where the repayments are recycle lend to clients. LCN is registered for tax relief and donations received from individuals who are UK taxpayer’s permission are sort to claim tax relief as part of the investment funds.

Internal Financial Control

LCN have in place systems of internal control designed to provide reasonable, but not absolute, assurance against material mismanagement or loss. Fund transfer for overseas activities is done through a registered and trusted Remittance or Credit Union Entities. The funds are transfer directly into LCN Uganda affiliate bank account where the overall fund’s management, direction for use and distribution’s responsibility lies with LCN (UK). The Affiliate Chair, Treasurer and Secretary are responsible for financial management of local projects and all other activities meanwhile accountable to LCN UK.

Risk Management

LCN continues to place a high priority on minimising and managing risks to meet objectives and mission outlined in the governing document and activities plans. LCN reviewed risk management registered and revised during the year. The risks management register identified thirteen main risk areas in order of importance, and these included the viability of LCN, and its affiliate body’s processes and robust policy documentation and financial management. Each risk is accorded with appropriate treatments (current or planned response) and responsibility is assigned from within the LCN management team. A further review of the register is undertaken annually.

The Trustee’s report was approved by the board of Directors on 10[the ] December 2025 signed on its behalf by:

Ms Grace Adok, Director

9

LCN – Statements of the Accounts (Conts)

INCOMES & EXPENDITURE

INCOMES

Notes
Income Resources
from Generated Incomes
Grant Income
2
Voluntary Giving Income
2
Investment Income
3
Total Incoming Resources
EXPENDITURES
Resource Expended
UK Activities
4
Overseas Activities
4
Total Resources Expended
Net income/
Net movement in funds
Balance as of 1st April 2023
Balance as of 31st March 2024		 Restricted Unrestricted
Total
Total
Funds
Funds
2025
2024
£
£
£
4,825
4,825
8,623
7,283
9,942
17,225
15,659
-
9,396
9,396
2,551
7,283
24,338
31,621
26,833
5,125
10,439
15,564
7,445
7,849
11,835
19,684
20,011
12,974
22,274
35,248
27,456
-5,691
2,064
-3,627
-623
6,776
-1,411
5,365 5,988
1,085
653
1,738
5,365

10

Statement of the Accounts (Cont)

BALANCE SHEET – As of 31[st] March 2025

2025 2024
£ Total £ Total
FIXED ASSET
Equipment 5 - -
CURRENT ASSESTS
Cash in Bank 1,738 5,365
NET ASSETS 1,738 5,365
ASSETS
Restricted 1,085 6,776
Unrestricted 653 653 -1,411
TOTAL ASSESTS 1,738 5,365

For the year ended 31[st] March 2025, the company was entitled to exemption from the audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit for it accounts for the year in question in accordance with section 476 of the Companies Acts.

The directors acknowledged their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provision applicable to companies subject to small companies’ regime and with the Financial Standard for Smaller Entities (effective April 2008).

The notes below form part of the financial statements.

Signed for and on behalf of the Management Committee on 10[th] December 2025

Grace Adok Chair, Board of Trustees

11

LCN – Statements of Accounts (Cont.) – Notes to the Accounts

NOTES TO THE ACCOUNTS

Accounting Policies

The following accounting policies have been used consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of Preparation

The financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by charities – Statement of Recommendation Practice (SORP revised 2005), The financial standard of smaller entities (effective April 2008) and the provisions of applicable to companies subject to the small companies under the companies Act 2006.

Incoming Resources

Financial incoming resources for year under review have been included on a receivable basis as Restricted and Unrestricted Funds included if the date receivable falls within the period covered by the accounts. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in the accounts as monetary values.

Resource Expended

Resources expended have been accounted for on an accrual basis in two parts UK and Overseas as shown in the statement of the financial activities.

Depreciation

Depreciation is calculated to write down the cost of or valuation, less estimated residual value of all tangible fixed assets over their expected useful lives on reducing balance. The rates applicable are:

12

LCN – Notes to the Accounts (Cont.)

INCOMING RESOURCE

Voluntary Givings
2
Donation & Fundraising
The Petron & Matron’s Fund
Membership Fee
The Big Give
Receipt Others
Investments
3
Gift Aid - Inland Revenue
Mutual Aid Fund - Repayment
Bank Interest		 Restricted
Unrestricted
Total
Fund
Fund
2025
2024
£
£
£
£
7,283
5,726
13,026
16,073
-
4,825
4,825
3,623
-
1,025
1,025
1,310
-
3,078
3,078
3,247
-
96
96
29
7,283
14,767 22,050
24,282
-
8,817
8,817
1,994
-
675
675
465
-
79
79
92
Total Incoming Resources -
9,571
9,571
2,551
7,283 24,338 31,261 26,833

Restricted Fund received during the year under review were: £7,283.

The Unrestricted Fund received during the year under review was: £24,338.

Volunteer Times and other In-kinds received during the year are not reflected in the accounts as a monetary value.

13

LCN – Notes to the Accounts (Cont.)

4 EXPENDITURE ACCOUNTS

4 EXPENDITURE ACCOUNTS
UK Expenditures
Training & Development
Volunteer Expenses
Mutual Aid Fund Lending
Operating Exps
Travel & Transportation
Stationery, print & copy
Postage & Stamp
Communications
Legal, License & Insurance
Social & Community Support
Meetings
Bank Charges
Sandry/Pay Other
Overseas Expenditure
Direct Project Transfers
Travel & Transportation
G Administration & Meeting
Total UK + Overseas Expended
Net Income/Expenditure
Fund B/F 1st April 2024
Fund C/F 31st March 2025		 Restricted
Unrestricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
-
500
500
-
-
3,016
3,016
2,295
-
500
500
465
-
1,220
1,220
150
-
892
892
249
-
244
244
258
-
45
45
15
1,000
768
1,768
1,350
500
123
623
323
3,625
2,595
6,220
5,793
-
400
400
160
-
96
96
69
-
40
40
25
5,125
10,439
15,564
8,033
-
11,585
11,585
9,322
7,849
-
7,849
6,831
-
250
250
151
7,49
11,835
19,684
16,304
12,974
22,274
35,248
27,457
-5,691
2,064
-3,627
-623
6,776
-1,411
5,365
5,988
1,085
653
1,738
5,365
7,49
11,835
19,684
16,304
12,974
22,274
35,248
27,457
-5,691
2,064
-3,627
-623
6,776
-1,411
5,365
5,988
1,085
653
1,738
5,365

14

LCN – Notes to the Accounts (Cont.)

5. ANALYSES OF NET ASSETS BETWEEN FUNDS

Assets Bal. As @ 31st
March 2025
Tangible Fixed
Assets
5
Cash in Hand
Banked
Total Net
Current Assets		 Restricted
Unrestricted
Total
Total
Funds
Funds
2025
2024
£
£
£
£
-
-
-
-
1,085
653
1,738
5,365
1,085
653
1,738
5,365

15

ACKNOWLEDGMENTS AND THANK YOU NOTES

LCN is enormously grateful for the support we receive years on years from all our supporters. The year under review was even more challenging and exceptional, but we foster resilience and collaborate with others delivered ranges of tailor-made services positively impact individuals and families, and collective health and wellbeing outcomes.

Acknowledgements On behalf of the Board, I extend our heartfelt thanks to the volunteer’s team you are the backbones efforts. We welcome the 4 parttime employees of LCN Uganda. To our Petron and Matron, and fellow Board Members, thank you for your governance, wisdom and partnership.

Finally, to all our funders, donors and the many individuals the 3 students on work placements, The Patron and Matron, the Big Give campaign and the unlisted donor who all contribute time, expertise and resources— your enormous supports enable LCN to keep responding humanly, empathy and hope for many. Together, within our scope, we remain committed to changing lives and building a more connection for us the service users.

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